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to work with. Check the items in your stores
with the stock in your bulk storeroom to
ensure that everything you have on board is
available to the crew. After you are satisfied
in that area, you can check for dead stock
and excess stock. Remember, both dead stock
and excess stock may be disposed of by transfer,
markdown, or return to the vendor. On the
other hand, sales may have decreased in your
ship’s store for some other reason. Perhaps
you should consider new types of merchandise,
better displays, or even conducting special sales
to move the stock out.
Markups
The markup over cost or transfer price of
items to be sold in the retail store(s) and service
activities is the responsibility of the ship’s store
officer. However, in the final determination of
your retail prices, you, as the senior Ship’s
Serviceman, must consider any transportation
service charges. For determining retail prices when
transportation service charges are applicable, con-
sult the guidelines set forth in your NAVRESSO
P-81.
You must also determine if and how your
retail prices should be rounded off. Give proper
consideration to the convenience and efficiency
with which sales can be made in long lines, such
as the ice cream and fountain lines. Rounded-off
prices could really increase efficiency in these
cases.
The ship’s store officer will prescribe the
percentage of markup to be applied to special
order items. The pricing policy for foreign
merchandise is officially prescribed in your NAV-
SUP P-487. Consult the NAVSUP P-487 for
guidance.
Operation Expenses
Operation expenses include the costs of any
items you need to operate your ship’s store
activities. The term cost of operation has probably
been familiar to you from your first day in any
ship’s service activity. In fact, you probably
remember hearing your supervisor constantly
referring to the cost of operation during training
lectures. (Your supervisor was trying to coach you
to keep the costs down.)
Cost of operation items are consumed directly
in the performance of a service to patrons and
include all items used by service activities,
such as the laundry, barbershop, and tailor
shop. Cost of operation items also include
repair parts used for vending machines and
ice cream machines. The term cost items
includes those items of ship’s store stock that
are carried for ultimate expenditure as cost
of operation materials for modernization and
improvements of ship’s stores. Cost items also
include any cost of sales items that require
further processing or manufacturing before
sale. Examples of cost of sales items would
include fountain ingredients, soft drink syrup,
carbon dioxide gas (CO2), straws, spoons, and
paper cups. From an analysis of your ship’s
store records, are these costs reasonable? Can
they be cut?
Vending Machines, Amusement
Machines, and Dollar Bill Changers
All vending machines, including machines
located in authorized messes, must be operated
as a service activity of the ship’s store. Money
boxes must be secured according to the rules set
forth in your NAVSUP P-487.
The ship’s store officer is responsible for the
collection and deposit of any funds received from
sales in your vending machines. You, however,
must make certain that all cash from sales in your
vending machines is collected and recorded
separately from sales in the retail store and sales
in the fountain. You must see that the cash from
your vending machines is collected daily and any
time before you have any repairs made to the coin
mechanisms. When conditions make it impossible
for the ship’s store officer or designated
collection agent to collect the cash from the
vending machines, you, or the vending machine
custodian, may take the following actions for each
machine:
1. Take the meter reading.
2. If the meter is not installed, compute the
units sold using the formula outlined in your
NAVSUP P-487.
3. Remove the locked money box from each
vending machine. Deliver the locked money box
(with the meter reading or a computation of
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